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V2402-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Increase in equity for the capitalisation reserve is determined under Art. 25 LIS, regardless of the revenue timing criteria

A company has enquired whether the increase in equity for the capitalisation reserve should be calculated proportionally to collections when the regime for the timing of revenue for instalment sales applies. The DGT ruled that the calculation is governed by Article 25 of the LIS, irrespective of the tax criteria used for the timing of revenue recognition.

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2021-08-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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